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C-TS452-2020 Fragenkatalog - C-TS452-2020 Zertifikatsdemo, C-TS452-2020 Online Test - Rederec6

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NEW QUESTION: 1
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.

Exhibit 2 contains selected information from Viper's financial statement footnotes.

The carrying value of Viper's investment portfolio as of December 31, 2009 is closest to:
A. $17.5 million.
B. $17.2 million
C. $16.6 million.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Held-to-maturity securities are reported on the balance sheet at amortized cost. At the end of 2009, the Pinto bonds have a carrying value of $9,260,000 (9,200,000 issue price + 60,000 discount amortization).
The amortized discount is equal to the $60,000 difference between the interest expense of $460,000 (9,200,000 x 5%) and the $400,000 coupon payment (10,000,000 x 4%).
Trading securities are reported on the balance sheet at fair value. Ac the end of 2009, the fair value of the Vega bonds was $7,941,591 (N = 39,1 = 2, PMT = 175,000, FV = 7,000,000, Solve for PV).
Thus, at the end of 2009, the investment portfolio is reported at $17.2 million (9,260,000 Pinto bond +
7,941,591 Vega bond). (Study Session 5, LOS 21.a)

NEW QUESTION: 2
기능 분석에서 범주 형 데이터를 제시 할 때 가장 적합한 방법은 무엇입니까?
A. 일화 보고서
B. 표준 가속도
C. 산점도
D. 막대 그래프
Answer: D

NEW QUESTION: 3
Which of the following transportation encryption protocols should be used to ensure maximum security between a w eb browser and a web server?
A. SSLv2
B. TLS
C. RSA
D. SSHv1
Answer: B
Explanation:
HTTP Secure HTTP Secure (HTTPS) is the protocol used for "secure" web pages that users should see when they must enter personal information such as credit card numbers, passwords, and other identifiers. It combines HTTP with
SSL/TLS to provide encrypted communication.
Transport Layer Security (TLS) is a security protocol that expands upon SSL. Many industry analysts predict that TLS will replace SSL, and it is also referred to as SSL 3.1.
Incorrect Answers:
A. SSLv2 is not as secure as TLS(also known as SSL 3.1).
B. Secure Shell, or SSH, is not used to secure browser sessions. SSH is a cryptographic (encrypted) network protocol for initiating text-based shell sessions on remote machines in a secure way.
C. RSA is not used to encrypt browser sessions.
References:
Dulaney, Emmett and Chuck Eastton, CompTIA Security+ Study Guide, 6th Edition, Sybex, Indianapolis, 2014, pp. 252,
268-269, 271

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